AC(onsult): what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AC(onsult)
Largest movements
- Cash +€7
up €7 (+7.6%), from €97 to €105
mainly Other debts (+€302)
- Other debts +€302
up €302 (+25.9%), from €1,164 to €1,466
- Trade debts -€242
no longer reported in 2025 (was €242)
- Profit (loss) carried forward -€53
down €53 (-1.2%), from -€4,309 to -€4,361
- Gross operating margin +€339
up €339, from -€240 to €98
- Financial charges +€16
up €16 (+11.7%), from €135 to €151
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97 | €105 | +€7 | +7.6% |
| Current assets | 29/58 | €97 | €105 | +€7 | +7.6% |
| Cash at bank and in hand | 54/58 | €97 | €105 | +€7 | +7.6% |
| Total equity and liabilities | 10/49 | €97 | €105 | +€7 | +7.6% |
| Equity | 10/15 | -€1,309 | -€1,361 | -€53 | -4.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,309 | -€4,361 | -€53 | -1.2% |
| Amounts payable | 17/49 | €1,406 | €1,466 | +€60 | +4.3% |
| Amounts payable within one year | 42/48 | €1,406 | €1,466 | +€60 | +4.3% |
| Trade debts | 44 | €242 | - | -€242 | |
| Suppliers | 440/4 | €242 | - | -€242 | |
| Other amounts payable | 47/48 | €1,164 | €1,466 | +€302 | +25.9% |
| Gross operating margin | 9900 | -€240 | €98 | +€339 | |
| Operating profit (loss) | 9901 | -€240 | €98 | +€339 | |
| Financial charges | 65/66B | €135 | €151 | +€16 | +11.7% |
| Recurring financial charges | 65 | €135 | €151 | +€16 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | -€375 | -€53 | +€323 | +86.0% |
| Profit (loss) for the period | 9904 | -€375 | -€53 | +€323 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€375 | -€53 | +€323 | +86.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.